A.C.L.-TRANS: what changed
What changed
A.C.L.-TRANS
NACE 49.410, Freight transport by road
filed annual accounts (NBB)
Net result for the year
€6,624
2024 · -€47,867+€54,490
Equity
€110,595
2024 · €103,971+€6,624
Cash
€103,411
2024 · €101,860+€1,551
Balance sheet total
€261,178
2024 · €292,732-€31,554
Largest movements
Assets
- Tangible fixed assets -€25,950
down €25,950 (-16.8%), from €154,813 to €128,863
of which Furniture and vehicles: -€30,799
- Receivables within one year -€10,151
down €10,151 (-36.4%), from €27,856 to €17,705
of which Trade receivables: -€10,157
- Deferred charges and accrued income +€2,956
up €2,956 (+97.2%), from €3,042 to €5,998
Equity and liabilities
- Debts after one year -€22,114
down €22,114 (-41.9%), from €52,784 to €30,670
- Other debts -€21,494
down €21,494 (-46.3%), from €46,409 to €24,915
- Current portion of long-term debt -€9,044
down €9,044 (-16.0%), from €56,426 to €47,382
- Trade debts +€8,022
up €8,022 (+104%), from €7,735 to €15,757
- Profit (loss) carried forward +€6,624
up €6,624 (+12.8%), from -€51,892 to -€45,268
Income statement
- Gross operating margin +€26,685
up €26,685 (+42.4%), from €62,921 to €89,607
- Financial charges -€9,988
down €9,988 (-69.5%), from €14,364 to €4,375
- Depreciation -€9,516
down €9,516 (-13.0%), from €73,308 to €63,792
- Other operating charges -€8,470
down €8,470 (-36.6%), from €23,126 to €14,655
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€47,867
Gross operating margin
+€26,685
Depreciation
+€9,516
Other operating charges
+€8,470
Financial income
+€14
Financial charges
+€9,988
Taxes
-€183
Result 2025
€6,624
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€70,591
Investment
-€37,882
Financing
-€31,158
Cash 2024
€101,860
From operations (derived)
+€70,591
Net result for the year
+€6,624
Depreciation
+€63,792
Receivables within one year
+€10,151
Deferred charges and accrued income
-€2,956
Trade debts
+€8,022
Tax, wage and social debts
+€6,453
Other debts
-€21,494
Investment (derived)
-€37,882
Investment in fixed assets (net)
-€37,882
Financing
-€31,158
Debts after one year
-€22,114
Current portion of long-term debt
-€9,044
Cash 2025
€103,411
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €292,732 | €261,178 | -€31,554 | -10.8% |
| Fixed assets | 21/28 | €159,975 | €134,065 | -€25,910 | -16.2% |
| Tangible fixed assets | 22/27 | €154,813 | €128,863 | -€25,950 | -16.8% |
| Plant, machinery and equipment | 23 | €2,275 | €26,677 | +€24,402 | +1,073% |
| Furniture and vehicles | 24 | €93,197 | €62,398 | -€30,799 | -33.0% |
| Leasing and similar rights | 25 | €59,341 | €36,352 | -€22,988 | -38.7% |
| Other tangible fixed assets | 26 | - | €3,435 | +€3,435 | |
| Financial fixed assets | 28 | €5,162 | €5,202 | +€40 | +0.8% |
| Current assets | 29/58 | €132,757 | €127,113 | -€5,644 | -4.3% |
| Amounts receivable within one year | 40/41 | €27,856 | €17,705 | -€10,151 | -36.4% |
| Trade receivables | 40 | €27,852 | €17,695 | -€10,157 | -36.5% |
| Other amounts receivable | 41 | €4 | €9 | +€6 | +146% |
| Cash at bank and in hand | 54/58 | €101,860 | €103,411 | +€1,551 | +1.5% |
| Deferred charges and accrued income | 490/1 | €3,042 | €5,998 | +€2,956 | +97.2% |
| Total equity and liabilities | 10/49 | €292,732 | €261,178 | -€31,554 | -10.8% |
| Equity | 10/15 | €103,971 | €110,595 | +€6,624 | +6.4% |
| Contributions | 10/11 | €12,800 | €12,800 | = | 0.0% |
| Reserves | 13 | €143,063 | €143,063 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,334 | - | -€1,334 | |
| Reserves not available under the articles | 1311 | €1,334 | - | -€1,334 | |
| Tax-exempt reserves | 132 | €42,727 | €42,727 | = | 0.0% |
| Distributable reserves | 133 | €99,002 | €100,336 | +€1,334 | +1.3% |
| Profit (loss) carried forward | 14 | -€51,892 | -€45,268 | +€6,624 | +12.8% |
| Amounts payable | 17/49 | €188,761 | €150,583 | -€38,178 | -20.2% |
| Amounts payable after more than one year | 17 | €52,784 | €30,670 | -€22,114 | -41.9% |
| Financial debts | 170/4 | €52,784 | €30,670 | -€22,114 | -41.9% |
| Amounts payable within one year | 42/48 | €135,977 | €119,914 | -€16,064 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €56,426 | €47,382 | -€9,044 | -16.0% |
| Trade debts | 44 | €7,735 | €15,757 | +€8,022 | +104% |
| Suppliers | 440/4 | €7,735 | €15,757 | +€8,022 | +104% |
| Taxes, remuneration and social security | 45 | €25,406 | €31,859 | +€6,453 | +25.4% |
| Taxes | 450/3 | €7,102 | €7,057 | -€44 | -0.6% |
| Remuneration and social security | 454/9 | €18,305 | €24,802 | +€6,497 | +35.5% |
| Other amounts payable | 47/48 | €46,409 | €24,915 | -€21,494 | -46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,308 | €63,792 | -€9,516 | -13.0% |
| Other operating charges | 640/8 | €23,126 | €14,655 | -€8,470 | -36.6% |
| Gross operating margin | 9900 | €62,921 | €89,607 | +€26,685 | +42.4% |
| Operating profit (loss) | 9901 | -€33,513 | €11,159 | +€44,672 | |
| Financial income | 75/76B | €12 | €25 | +€14 | +116% |
| Recurring financial income | 75 | €12 | €25 | +€14 | +116% |
| Financial charges | 65/66B | €14,364 | €4,375 | -€9,988 | -69.5% |
| Recurring financial charges | 65 | €14,364 | €4,375 | -€9,988 | -69.5% |
| Profit (loss) for the period before taxes | 9903 | -€47,865 | €6,809 | +€54,674 | |
| Income taxes | 67/77 | €2 | €185 | +€183 | +10,537% |
| Profit (loss) for the period | 9904 | -€47,867 | €6,624 | +€54,490 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,867 | €6,624 | +€54,490 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.